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Estate and gift transactions (The gift tax ( form 709) (Gifts: present vs…
Estate and gift transactions
Unified estate and gift tax(transfer tax)
Lifetime gifts
Death time transfers
The estate tax( form 706)
Estate deductions
Transfer tax rate
Applicable exclusion amount
Deceased spouse's unused exclusion
Unified estate and gift credit
Gross estate
Other credits
Foreign death taxes
Prior transfer taxes ( prior gift taxes paid)
The gift tax ( form 709)
Gifts: present vs. future interest
Gifts: complete vs. incomplete
Taxable gifts
Calculating taxable gifts
Recipients: Nontaxable
Generation-skipping transfer tax (GSTT)